Clearly your parents can be dependent on you (an issue
beyond the scope of any article) , but can you claim them as
dependents and get a tax deduction?
The answer - maybe (a lawyers stock in trade). There is a 5
(possibly 6) step test if you can claim a parent as a dependent and get a
tax deduction...

It is not uncommon for a decedent's
creditors to contact the person's adult children. The caller
will request that the child pay the parent's outstanding debts. Often
the debts are medical bills. These calls are understandably unnerving
for a child who is coping emotionally with the death...